Page 379 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

rFkk dj nsus dh ;ksX;rk osQ fl¼kUr dks Hkh lUrq"V djrk gS vkSj blesa vkjksg.k osQ rÙo dks Hkh lfEefyr fd;k uksV
x;k gSA bl izdkj dj dk Hkkj tksr osQ vkdkj rFkk Hkwfe dh mRikndrk osQ lkFk&lkFk gh c<+rk gS tc orZeku
esa izpfyr HkwjktLo i¼fr esa ,slk ugha gSA
ijUrq ;g dj pw¡fd cM+h tfVy izÑfr dk gS] vr% iz'kklfud n`f"V ls bldks ykxw djuk lUnsgkLin
(doubtful) fn[kkbZ nsrk gSA lfefr dk fopkj gS fd ;fn bl dj dh 2500 #- vFkok blls vf/d osQ dj
;ksX; ewY; dks lHkh tksrksa ij yxk;k x;k rks blls 200 djksM+ #- osQ yxHkx vfrfjDr vk; izkIr gksus dh vk'kk
gSA ¶miyC/ vk¡dM+ksa osQ vk/kj ij ;g vk'kk dh tk ldrh gS fd ;fn Ñf"k tksr dj dh 5]000 #- ;k blls
vf/d osQ dj ;ksX; ewY; dh lHkh tksrksa ij ykxw fd;k x;k rks mlls yxHkx 200 djksM+ #- okf"kZd dh vk;
gksxhA ;fn bl dj dks HkwjktLo rFkk lEc¼ vf/Hkkjksa o midjksa osQ LFkku ij yxk;k x;k rks blls tks vfrfjDr
fucy jktLo izkIr gksxk og yxHkx 156 djksM+ #- osQ yxHkx cSBsxk vkSj ;fn bldk foLrkj 2500 #- ;k blls
vf/d dj ;ksX; ewY; okyh lHkh tksrksa rd fd;k x;k rkfd mlls yxHkx 200 djksM+ #- osQ vfrfjDr lk/uksa
dh izkfIr gksxhA¸ ijUrq izR;sd fdlku dh tksr (holding) dh fucy mRikndrk (net productivity) dk
vuqeku yxkus esa fufgr nks"kksa osQ dkj.k bl ckr esa lUnsg fn[kkbZ nsrk gS fd bl dj ls bruk izfriQy izkIr Hkh
gksxkA fiQj] izR;sd fdlku dh tksr ij dj dk fu/kZj.k djus esa jktLo vf/dkfj;ksa dh vksj ls cM+s iSekus ij
ykyiQhrk'kkgh] fj'or[kksjh o ijs'kku fd;s tkus dh Hkh lEHkkouk gS D;ksafd mudh lR;fu"Bk (integrity) lnk
gh lUnsg ls ijs ugha gksrh gSA vr% Ñf"k vk; ij dj yxkus dh pkgs dksbZ Hkh ;kstuk D;ksa u ykxw dh tk,] ;g
ns[kuk vR;Ur vko';d gS fd fdlkuksa dks fo'ks"k :i ls xjhc fdlkuksa dks jktLo vf/dkfj;ksa }kjk ijs'kku u
fd;k tk,A

(4) LVkEi 'kqYd] U;k;ky; iQhl rFkk jftLVªs'ku
(Stamp Duties, Court Fees and Registration)

LVkEi 'kqYd dk mi;ksx nks izdkj ls fd;k tkrk gSµ,d rks djk/ku (taxation) osQ :i esa vkSj nwljs oqQN
djksa osQ laxzg osQ fy, mi;qDr ,d lk/u osQ :i esaA LVkEi 'kqYd esa lkekU;r% os 'kqYd lfEefyr fd;s tkrs
gSa tks ,sls foys[kksa o nLrkostksa (deeds and documents) ij yxk;s tkrs gSa ftUgsa oqQN dkuwuh lkSnksa o
O;ogkjksa osQ vfHkys[k (record) ;k izek.k osQ :i esa j[kk tkrk gSA LVkEi 'kqYd ljdkjksa esa rks cM+s yksdfiz;
gksrs gSa ijUrq vFkZ'kkfL=k;ksa dks ;s vf/d vihy ugha dj ikrs] D;ksafd budk laxzg rFkk fujh{k.k djuk tgk¡
lqfoèkktud gksrk gS] ogk¡ buesa oqQN 'kqYd ,sls gksrs gSa tks dj vnk djus dh ;ksX;rk ls lEc¼ ugha gksrsA bu
djksa dh okárk dk lkekU;hdj.k djuk cM+k dfBu gksrk gS] D;ksafd ,d ls gh lkSns ij ,d ckj ,d O;fDr
;k i{k dks 'kqYd nsuk iM+rk gS vkSj nwljh ckj nwljs O;fDr ;k i{k dksA mnkgj.k osQ fy,] tc dksbZ Hkwfe [kjhnh
rFkk csph tkrh gS rks ,d vksj rks t:jreUn foozsQrk (needy seller) dj dk Hkkj ogu djus dks rS;kj gks
tkrk gS vkSj nwljh vksj mRlqd ozsQrk (eager buyer) Hkh blosQ fy, izLrqr jgrk gSA LVkEi 'kqYdksa dk ,d xq.k
;g gS fd muosQ ihNs yEch #f<+;ksa o fjoktksa dh 'kfDr gksrh gSA bu 'kqYdksa dk mi;ksx lkekU;r% vusd ns'kksa
esa fd;k tkrk gSA

29-9-1 laoS/kfud fLFkfr rFkk LVkEi 'kqYdksa dh fdLesa
(Constitutional Position and Kinds of Stamp Duties)
Hkkjr esa LVkEi 'kqYd nks oxks± esa foHkkftr fd;s tkrs gSaµU;kf;d (judicial) rFkk xSj&U;kf;d (non-

judicial)A U;kf;d LVkEi 'kqYd lu~ 1870 osQ U;k;ky; 'kqYd vf/fu;e osQ vUrxZr yxk;s tkrs gSaA ;s os
'kqYd gksrs gSa tks mu yksxksa }kjk vnk fd;s tkrs gSa ftUgsa dkuwuh vnkyrksa rFkk ljdkjh dk;kZy;ksa ls O;ogkj djuk
gksrk gSA bu 'kqYdksa dks U;k;ky; 'kqYd (Court Fees) dgk tkrk gSA xSj&U;kf;d LVkEi 'kqYdksa (non-

judicial stamp duties) dk fu;eu Hkkjrh; LVkEi vf/fu;e 1899 }kjk fd;k tkrk gSA bl vf/fu;e eas

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 373
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY